diff -ur v5/inc_ut.py v6/inc_ut.py
--- v5/inc_ut.py	2020-09-16 08:36:04.000000000 +0900
+++ v6/inc_ut.py	2020-09-24 21:32:53.000000000 +0900
@@ -7,6 +7,38 @@
 import nkf
 import dbg
 
+def buf_new():
+	dic = {}
+	ks = []
+
+	def set(s):
+		get_k = lambda : s[ 2 : ]
+
+		if s.startswith( '@>' ):
+			ks.append( get_k() )
+			return True
+		if s.startswith( '@<' ):
+			if ks:
+				ks.pop()
+			return True
+		if s.startswith( '@!' ):
+			k = get_k()
+			if k in dic:
+				dic.pop( k )
+			return True
+		if ks:
+			k = ks[ -1 ]
+			if k not in dic:
+				dic[ k ] = ''
+			dic[ k ] += s + '\n'
+			return True
+
+		return False
+
+	get = dic.get
+
+	return empty.new( locals() )
+
 def read_str(path):
 	r = False
 	with open( path, 'rb' ) as f:
@@ -32,6 +64,8 @@
 	]
 	pat_lst = list( map( re.compile, lst ) )
 
+	buf = buf_new()
+
 	def match_path(s):
 		for p in pat_lst:
 			m = p.match( s )
@@ -55,10 +89,18 @@
 	search_dirs = [ os.path.dirname( __file__ ) ]
 
 	def inc_text(s):
+		if buf.set( s ):
+			return True
+
 		(path, opts) = match_path( s )
 		if path == None:
 			return None
 
+		r = buf.get( path )
+		if r != None:
+			paths.append( path )
+			return empty.new( s=cut_tail_nl( r ), opts=opts )
+
 		path_lst = [ path ]
 		if not path.startswith( '/' ):
 			path_lst += list( map( lambda dir_: os.path.join( dir_, path ), search_dirs ) )
@@ -81,14 +123,17 @@
 		if r == None:
 			return s
 		if r == True:
-			return ''
+			return True
 		s = cvt_opts( r.s, r.opts )
 		if '-nr' not in r.opts:
 			s = exp( s )
 		paths.pop()
 		return s
 
-	exp = lambda s: '\n'.join( map( lambda i_s: exp_line( *i_s ), enumerate( s.split( '\n' ) ) ) )
+	def exp(s):
+		f_map = lambda i_s: exp_line( *i_s )
+		f_filter = lambda s: s != True
+		return '\n'.join( filter( f_filter, map( f_map, enumerate( s.split( '\n' ) ) ) ) )
 
 	return empty.new( locals() )